How to fill out a fuel charge return schedule for registered users of combustible waste

This page provides line-by-line instructions on how to fill out Form B400-5, Fuel Charge Return Schedule – Registered User of Combustible Waste, used to calculate your total charge for the reporting period.

Number of schedules

Indicate, at the top right of the schedule, the number of schedules you are filing for the reporting period.

Instructions for Part A: Business information

Part A of the schedule is used to identify the registrant. Up-to-date information is required for each field.

Legal name and account number

Provide the legal name and account number. If the legal name of your business has changed, you need to contact your CRA regional excise office to report the change. A list of the offices is available at Contact Information – Excise and Specialty Tax Directorate.

Listed province

Enter the listed province for which you are filling out this schedule. The listed provinces are Alberta, Manitoba, New Brunswick, Newfoundland and Labrador, Nova Scotia, Nunavut, Ontario, Prince Edward Island, Saskatchewan, and Yukon. If you are operating in more than one listed province, fill out a separate schedule for each additional listed province.

Reporting period

Identify the start and end dates of the calendar month for which the schedule is being filed. If the schedule does not cover a full calendar month because you have ceased operations or your operations have just started, enter the start and end dates that cover your operations within that calendar month.

Instructions for Part B: Charge calculation

Addition

Burned for the purpose of producing heat or energy

Enter on line A the total quantity of combustible waste burned in a listed province during the reporting period for the purpose of producing heat or energy.

For more information, contact one of the regional excise offices at Contact Information – Excise and Specialty Tax Directorate.

Rate

Enter the rate for that type of fuel on line B. To find the applicable rate, go to Fuel Charge Rates.

Total charge for that listed province

Multiply the total quantity of combustible waste burned by the applicable rate (A x B) and enter the result on line "Total charge for that listed province". Report the result under the "Charge" column in Part B of Form B400, Fuel Charge Return – Registrant, for the appropriate listed province.

Instructions for Part C: Certification

As an authorized person, you must print your name and title, sign and date the schedule, and provide a current telephone number so that the CRA can contact you about this schedule.